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    <title>Commissioner Criticized for Relying Solely on Financial Statements, Ignoring Appellant&#039;s Justifications in Service Tax Case.</title>
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    <description>Short Levy of Service Tax - demand based on balance sheets recovered during search operations - Commissioner (Appeals) has miserably ignored the settled principle of the law of evidence and the settled principle of jurisprudence by merely relying upon the data of the balance sheet / profit and loss account of the appellant and by completely ignoring the justification of the appellant.</description>
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      <description>Short Levy of Service Tax - demand based on balance sheets recovered during search operations - Commissioner (Appeals) has miserably ignored the settled principle of the law of evidence and the settled principle of jurisprudence by merely relying upon the data of the balance sheet / profit and loss account of the appellant and by completely ignoring the justification of the appellant.</description>
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